Junior members of Tax Chambers, 15 Old Square can be instructed under the Special Advocacy Scheme and the Joint Advisory Scheme established by the Revenue Bar Association.
These schemes offer low-cost, fixed-fee access to barristers. The Special Advocacy Scheme is designed for simple tax litigation cases and the Joint Advisory Scheme is for taking advice from counsel on straightforward matters.
Who can make use of the RBA schemes?
The schemes are open to members of the following professional bodies:
– The Chartered Institute of Taxation
– Institute of Chartered Accountants for England and Wales
– The Chartered Association of Certified Accountants
The fees charged under the schemes, which will in many cases be cheaper than instructing counsel outside the scheme, are as follows:
– For a case to be prepared and presented to a Tribunal under the Special Advocacy Scheme: £950 (+ VAT)
– For the discussion of a point of tax law under the Joint Advisory Scheme: £100 per hour with a minimum charge of £75 (+ VAT).
The Special Advocacy Scheme
This scheme is for members of the participating professional bodies who wish to secure the services of counsel for representation in straightforward cases at Tribunal hearings.
Cases most suitable for representation under this Scheme are:
– penalty cases under the Taxes Management Act;
– small back duty cases;
– cases which involve a short legal (or possibly technical) point where little tax is at stake;
– appeals against notices to produce documents;
– applications for direction to complete enquiries;
– surcharge and serious misdeclaration cases at the VAT Tribunal.
The Joint Advisory Scheme
The scheme is best suited to:
– discussion of relatively short points;
– where problems can be explained over the telephone;
– where an indication is sought as to whether the point is of sufficient interest to justify further consideration.
If, after initial discussion, you wish to involve counsel, full instructions can be provided in the normal way.
The members of Tax Chambers, 15 Old Square who participate in both schemes are:
Further information from the Revenue Bar Association can be found on its website.